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Journal of Legislation Research / 42th Issue
Corporate Social Responsibility and Environmental Reporting -focused on Japan’s Environmental Consideration Promotion Act-
Han, Kwi-Hyeon*93)
In order to address today’s environment issues such as global warming, the sustainable system shall be established for the economy and society, which places lower burden on the environment; that is, the virtuous circle for environment and economy should be in place. Given that most environment-related issues result from corporate economic activities, the corporate social responsibility is emphasized, while utilization of the information method is also highlighted as a means of environmental protection.
Against this backdrop, the environmental reporting scheme receives attention as an environmental communication strategy between companies and society. The information disclosure policy under the environmental reporting scheme is useful as a means to facilitate environmental activities as well as to determine if companies fulfill its social responsibilities.
In Japan, the Environmental Consideration Promotion Act was enacted in June 2004, which came into effect on April 1, 2005. The Act stipulates the environmental reporting obligations governing only the State and specific businesses, while it obligates local governments and private enterprises to simply make efforts for environmental reporting.
In Korea, the Environmental Technology and Industry Support Act regulates the environmental reporting obligations. Under the Article 16-8 of the Act, “green companies under Article 16-2, public institutions prescribed by Presidential Decree and companies with large environmental impact", are subject to environmental reporting obligation, such as preparing and disclosing the environment related information. It is worth noting that public institutions as well as specific private enterprises are subject to the environmental reporting scheme.
In conclusion, more social and economic entities shall be included to be subject
* Associate Professor/Dept. of Law, Sunchon National University
Abstract
to environmental reporting so that the environmental reporting scheme plays a key role in creating the virtuous circle for environment and economy.
:
